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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › IFRS 2
Hello,
I am sitting P2 int. for the June 2012 exams. My questions are:
1. what is the difference between share option calculation and share appreciation rights calculation..
Thank you.
Maxwell.
Is this not simply the fact that share options involve the beneficiary becoming entitled to acquire shares ( if they increase in value ) whereas, for a share-appreciation situation, the beneficiary WILL receive cash, the amount of which is determined by the value of the company’s shares at some point in the future
